2001 (4) TMI 358

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....the Respondents. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether the copolymer composed predominantly of acrylic and partly of styrene monomer is entitled to the benefit of exemption in entry 5 to the Table to Notification 14/92. The entry exempts from duty "homopolymer and copolymer resin emulsion based on acrylic and/or vinyl monomer" classi....

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.... polymers. For the goods to get the benefit of the exemption, they should not only comply with the description in the second column of the Table to the notification; they must also be classifiable under any of the three headings mentioned in the column 1 of the Table. 4. In its judgement in GSFC v. C.C.E. - 1997 (91) E.L.T. 3 the Supreme Court proceeded on basis that the available goods are ....